Olomana furniture manufactures file cabinets that are purchased by local businesses. Cabinets are produced in two processing departments, fabricating and assembly. In the fabricating department, all the direct materials are added at the beginning of the process, overhead is applied evenly throughout the entire process. Olomana uses process costing and had the following cost and production information:

Assembly

Department

Materials Transferred in from Fabricating $15,000

New Materials for Assembly Department 12,000

Direct Labor.. 19,900

Manufacturing Overhead applied. 14,200

Units in beginning work in process.. 200

Units started during January. 700

Units completed and transferred out. 600

At the beginning of January, units beginning in work in process in the fabricating department were 60% complete; while units in the ending work in process in the assembly department were 80% complete.

Questions:

1. Calculate the number of equivalent units produced for the assembly department during January.

2. Calculate the cost per equivalent for assembly department during January.

3. Based on the equivalent units, what were the total cost of producing a cabinet in January?